Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Download or read book Guide to Audits of Local Governments written by Douglas R. Carmichael and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Government Auditing Standards and Single Audits 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-08-07 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits. Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit. Key features include: Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence. Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination. Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.
Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Download or read book Guide to Audits of Local Governments written by Douglas R. Carmichael and published by . This book was released on 2002-04 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains technical guidance and practice aids for use in auditing local governments.
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Audits of State and Local Governments written by Jack F. Georger and published by John Wiley & Sons. This book was released on 2018-02-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Download or read book PPC s Guide to Audits of Local Governments written by Douglas R. Carmichael and published by . This book was released on 2003-03 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains technical guidance and practice aids for use in Auditing Local Governments.
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-15 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt: With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
Download or read book Governmental Accounting Auditing and Financial Reporting written by Stephen J. Gauthier and published by Gfoa. This book was released on 2005 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Knowledge Based Audits of State and Local Governments with Single Audits w CD ROM 2008 written by Michael A. Crawford and published by CCH. This book was released on 2008-07 with total page 1252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book AICPA Audit and Accounting Guide State and Local Governments written by AICPA and published by Wiley. This book was released on 2017-09-25 with total page 944 pages. Available in PDF, EPUB and Kindle. Book excerpt: With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.
Download or read book Local Government and Single Audits written by Rhett Harrell and published by CCH. This book was released on 2006-05 with total page 1578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dedicated to the audit professional who wants to conduct audits of local governments in a more practical manner, this book is based on years of discussions with fellow practitioners who have requested an easier method of performing an audit of a local governmental entity. It includes information on Office of Management and Budget Circular A-133, better known as single audits. The forms and checklists in the book identify the specific professional requirements. The practice aids are included on a free companion CD.
Download or read book PPC s Guide to Audits of Local Governments written by Practitioners Publishing Co. Staff and published by . This book was released on 2004-03-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains technical guidance and practice aids for use in Auditing Local Governments.
Download or read book Yellow Book Government Auditing Standards written by Allison J. Harrell and published by John Wiley & Sons. This book was released on 2018-04-09 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
